Where does “ཤ” come from?

ཤ (Tibetan) comes from Proto-Sino-Tibetan sja-n — meat, flesh, body, animal.

ཤ (Tibetan): meat; flesh

Definitions

Step	Language	Word	Meaning
1	Proto-Sino-Tibetan	sja-n	meat, flesh, body, animal

ཤ — Etymology, Origin & Word History | Etymology Explorer